1952 (4) TMI 28

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..... It is argued that these should not be counted towards taxable goods. It is evident that full sale prices are recovered from the Railways for the lost consignments. The re- coveries, therefore, are virtually for sale. These are, therefore, liable to sales tax." Neither of the learned counsel could explain on what facts ex- actly the learned Commissioner arrived at these numerous conclusions. All .....

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..... d be clear that there has been no transfer of property to the Railway Company or, for that matter, to anyone else. It is im- material if the amount received by way of damages should represent the full price of the goods lost. The learned Commissioner has obvi- ously overlooked the fact that the Act contemplates a tax on sales. Unless there has been a sale, in other words, unless there has been a t .....

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